Challenges and Opportunities in Cross-Country Accounting Research (original) (raw)
Related papers
Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation
Journal of International Accounting, Auditing and Taxation, 2019
This is a PDF file of an article that has undergone enhancements after acceptance, such as the addition of a cover page and metadata, and formatting for readability, but it is not yet the definitive version of record. This version will undergo additional copyediting, typesetting and review before it is published in its final form, but we are providing this version to give early visibility of the article. Please note that, during the production process, errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain.
The International Journal of Accounting, 1997
This study provides a thirty-two year historical perspective of international accounting research by presenting an analysis of the articles that have appeared in the International Journal of Accounting (formerly, the International Journal of Accounting, Education, and Research) and related monographs during the time period 1965 through 1996. The International Journal of Accounting was chosen for this study because it has the longest continuous history of published research in international accounting. It consists of six sections following the introduction. The second section analyzes all 768 articles that have been published in the journal and related monographs. The next three sections analyze the 263 articles devoted to the European region, the 183 articles devoted to the pacific region, and the 126 articles devoted to countries classified by the World Bank (1990) as economically developing, respectively. The analyses in each section classify the articles by research methodology, country., subject, time periods, and authors. The last section contains the conclusion. A completed annotated bibliography of all 768 articles with indexes by author, topic, counto', and methodology is available on disk from the author.
The rise and coming fall of international accounting research
Critical Perspectives on Accounting, 2011
This paper examines international accounting research (IAR) as a historically constituted discursive formation and argues for the post-colonial moment as its condition of possibility. The post-colonial moment is specified as comprising three aspects: decolonization, the Cold War and the Development doctrine. The latter entailed a political program to fashion a commodity-intensive world, subtended by the economic subject. The post-colonial moment also triggers a reorganization of the social sciences into policy sciences to which IAR belongs. By examining key topics in IAR such as economic development, culture, corporate capitalism, and harmonization in the context of its conditions of production, the paper conjectures the likely end of IAR.
The development of accounting in an international context: A festschrift in honour of R.H. Parker
The International Journal of Accounting, 1998
accounting that are suitable for managers and management students. As well, the supplemental readings extend the book's relevance to non-U.S. readers. Essentially, the book is written to U.S. students. The authors are very careful to emphasize the underlying reasons for having different GAAP in different countries, and continuously caution students not to think that GAAP in their own country is the "right" or "best" GAAP. However, the reference point for comparisons of business practices, economic environment, and GAAP differences is always the U.S. The use of a U.S. reference base tends to limit the suitability of the book for English-language courses in other countries. However, the lists of supplemental readings make it easy for an instructor to overcome this handicap because the instructor can select supplemental readings that use European or Asian bases of comparison to supplement the U.S. bases that are inherent in the text. Indeed, this reviewer intends to use the text in short courses in several management schools in other countries over the next couple of years. The authors have made every effort to make the text easy to use for instructors. Even instructors who have little or no prior knowledge of international accounting issues should be able to use this book without difficulty. The authors supply an extensive Instructor's Manual which explains quite clearly how to use the book as a supplement, with suggestions about where in an introductory course to assign the various chapters. For each chapter, they provide a list of key points, a chapter outline, overhead transparency masters, and a test bank of multiple choice and true-false questions, as well as suggested solutions to the review questions and cases. In summary, this is a unique book that very effectively enables non-accountants to understand the reasons for nation-specific GAAP, the problems that arise from accounting differences, and approaches to dealing with those problems.
2011
West Science Accounting and Finance, 2023
This research conducts a bibliometric analysis to examine the development of international accounting research over the past two decades. Utilizing a quantitative approach, we explore clusters, highly cited publications, and keyword occurrences within the literature. The analysis reveals six distinct clusters, each highlighting key themes such as challenges in the accounting profession, financial accounting practices, cultural influences, governance dynamics, and value relevance. Additionally, the study identifies highly cited publications that have significantly influenced the international accounting discourse, offering insights into pivotal works that have shaped the field. Keyword analysis further unveils prevalent and less explored themes, with terms like "Firm," "Market," and "Accountant" emerging prominently. The abstract concludes by discussing the implications for future research, emphasizing potential avenues for exploration and the need for a nuanced understanding of the multifaceted landscape of international accounting.
Effective controls for research in international accounting
Journal of Accounting and Public Policy, 2007
Numerous studies have examined the value relevance and other characteristics of international and country-specific accounting standards. This paper evaluates the experimental designs of selected studies with respect to the controls essential for effective research. Both cross-country and within-country research designs share a common need for controls. Perhaps the most distinctive element of effective design in these studies is the control for institutional, cultural, and structural differences between countries. Previous research shows that the key outputs of various country-specific accounting standards are functions of a variety of factors including accounting-related issues, legal origin, shareholder protection, the information environment, financial markets, and enforcement of these standards. In addition, effective studies of country-specific or international accounting principles require control for firm and industry-specific effects and for self-selection bias, as in conventional within-country examinations. When controls are not sufficient, observed differences in the outputs of alternative accounting standards may result from differences between countries or firms rather than from different accounting principles. We review a sample of recent research with attention to these control considerations.
The International Journal of Accounting, 1997
Past research generally addresses international accounting curricula in North America and Europe, The increasing international trade traffic and the strengthening of ties with Pacific Rim countries ranks this geographic region as one that should receive the most emphasis when developing international accounting skills. This study presents four culture areas and uses an ANOVA design to identify significant differences in participants' perceived importance of 35 international accounting topics included in prior studies. Significant results are found for 12 topics among these four areas. Cultural values, institutional consequences, and international influences are discussed as possible factors that have a significant impact upon the perceived relative importance of these 12 topics.